Number: RS21135
Title: The Enron Collapse: An Overview of Financial Issues
Authors: Mark Jickling, Government and Finance Division 
Abstract: This report examines the accounting system that failed to provide a clear picture of Enron's true condition, the independent auditors and board members who were unwilling to challenge Enron's management, the Wall Street stock analysts and bond raters who missed the trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron's business.
Pages: 6
Date: August 12, 2004